Judgment_paragraph 78 · Dansk Transport og Logistik v Skatteministeriet (C-230/08)

78In that regard, it should be noted that the suspension arrangement defined in Article 4(c) of the Excise Duty Directive is the tax arrangement applied to the production, processing, holding and movement of products, excise duty being suspended. It is a feature of that arrangement that the excise duty on the products covered by it is not yet payable, although the chargeable event for taxation purposes has already taken place (Case C-395/00 Cipriani [2002] ECR I-11877, paragraph 42). Consequently, as regards the products subject to excise duty, that arrangement postpones the chargeability of excise duty until one of the conditions of chargeability is met.